KARACHI: The Federal Board of Revenue (FBR) has announced the functions and jurisdiction of the Directorate General of Intelligence and Investigation (Customs), along with its regional Directorates. This notification defines the scope of operations for the Directorate, emphasizing its role in combating tax evasion, smuggling, and trade-based money laundering.
All operations by the Directorate will require the approval of Member Customs (Operations). According to a recent gazette notification, cases involving mis-declaration and under-invoicing will be prosecuted under the Anti Money Laundering Act, with the Directorate taking a lead role in investigating trade-based money laundering.
Due to a significant transfer of officers and officials from the Directorate to Customs Enforcement, assistance from Customs Enforcement will be provided for these tasks.
Structure and Layout
The Directorate General of Intelligence and Investigation (Customs) will be headquartered in Islamabad, with regional Directorates in Peshawar, Lahore, Karachi, and Quetta. The Director General will report to the Member Customs (Operations), Federal Board of Revenue, Islamabad. Each regional Directorate will be led by Directors, supported by Additional Directors, Deputy Directors, Assistant Directors, Principal Appraisers, Superintendents, Appraising Officers, and Intelligence Officers.
Functions and Jurisdiction
The Directorate General of Intelligence and Investigation (Customs) will perform several key functions:
Intelligence Gathering: Collecting information on duty or tax evasion related to imports, exports, and concessionary schemes, which will be shared with the Board and relevant field formations.
Smuggling Investigations: Gathering intelligence on smuggling activities, including trends, methods, and key players, and sharing this information through intelligence alerts.
Data Analysis: Utilizing advanced data analytics, data mining, and machine learning to analyze trade data and conduct human intelligence operations.
Fraud Detection: Examining economic data to identify patterns of organized duty or tax fraud and informing the Board and concerned field formations.
Targeted Operations: Conducting specific operations authorized by Member Customs (Operations) or, in urgent situations, by the Director General, with subsequent approval from Member Customs (Operations) within three days.
Anti-Money Laundering: Exercising powers under the Customs Act related to offenses under the Anti-Money Laundering Act, 2010.
International Liaison: Coordinating with international agencies and the National Targeting Centre.
Additional Tasks: Performing any other duties assigned by the Board.
The Directorate aims to strengthen its efforts in combating financial crimes and enhancing revenue collection through these structured operations and collaborations.